93 T.C. 330 (1989), 21113-87, Miller v. C.I.R.

Citation: 93 T.C. 330

Opinion Judge: WELLS, JUDGE:

Party Name: BONNIE A. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: S. Ronald Ellison, for the petitioner. Robert E. Williams, Jr., for the respondent.

Judge Panel: NIMS, CHABOT, PARKER, KORNER, SHIELDS, CLAPP, SWIFT, JACOBS, GERBER, WRIGHT, PARR, WILLIAMS, RUWE, AND COLVIN, JJ., agree with the majority opinion. CONCURRENCE OF JUDGE RUWE RUWE, J., concurring: DISSENT OF JUDGE WHALEN WHALEN, J., dissenting:

Case Date: September 13, 1989

Court: U.S. Tax Court